OSS nil return: file even without EU sales?
You are registered for the OSS, but this quarter you sold nothing to consumers in other EU countries? You still file a return, the nil return. It is due for every quarter: by 30 April, 31 July, 31 October and 31 January. If you no longer want that, you deregister from the OSS.
Last updated: October 27, 2026
In brief
- Duty: As long as you are registered, a return is due every quarter, even with no sales at all.
- Consequence: Repeatedly missing or late returns lead to exclusion from the OSS.
- Way out: If you stop selling to other EU countries, deregister for a quarter start instead of filing nil returns.
Do I have to file when I sold nothing?
Yes. The German Federal Central Tax Office (BZSt) says so explicitly: even if no sales were made in the quarter, a return, the so-called nil return, must be filed by the deadlines. The duty depends on your participation, not on your sales: anyone who uses the scheme submits a return after every quarter (section 18j (4) UStG). The European Commission says the same: a return is due for each period, whether or not goods were supplied.
For the third quarter of 2026 the deadline is 31 October 2026. You pay nothing with a nil return, because the tax due is zero.
What does a nil return contain?
The Commission describes four items: your VAT number from the country of registration, the tax period, the total VAT due (zero) and the VAT from corrections to earlier returns (also zero). Countries where you sold nothing in the quarter are not listed.
It is a true nil return only if you also have nothing to correct. If you want to fix an earlier mistake in this return, it is no longer a nil return but a return with a correction: Correct an OSS return.
You file electronically in the BZStOnline portal, in the form "Steuererklärung für die OSS EU-Regelung". You choose the tax period on the start page of the form. The portal help does not describe how the form looks for a nil return; it only explains how to enter countries and sales. The normal steps are in OSS return for online sellers.
One tip from the BZSt: switch on the notification function in the portal. Reminders and replies reach you only through the portal.
What happens if I forget the nil return?
A single missed quarter does not by itself lead to exclusion. The law ties exclusion to repeatedly failing to meet the duties or meeting them late (section 18j (6) UStG).
The Commission says what counts as "repeatedly", at least in this case: you received reminders about a missing return for three periods in a row and each time did not file within ten days of the reminder. What follows is severe:
- You are excluded from all OSS schemes, not only the one you use.
- You cannot register again for two years (a quarantine period).
- During that time you no longer settle sales to consumers in other EU countries centrally.
If you missed a quarter, file at once: OSS return: missed deadline.
When is deregistering better than nil returns?
When you no longer sell to other EU countries or do not plan to. Anyone who stops making sales under the scheme must deregister anyway, by the tenth day of the month after the change. Voluntary withdrawal is possible too: it takes effect at the start of a quarter and needs 15 days' notice. The Commission gives an example: to leave from 1 July, tell the BZSt by 15 June.
If you do not deregister and make no sales under the scheme for eight quarters in a row, you are presumed to have ceased the activity, and the country of registration excludes you.
| Your situation | What applies |
|---|---|
| A quiet quarter, and you sell again next quarter | Stay registered and file the nil return. |
| You no longer sell to consumers in other EU countries | Deregister; you still file returns for the quarters you were registered. |
| You want to rejoin later | Possible: there is no blocking period for re-registration after a voluntary exit, but the notification must be made before the start of the quarter from which you take part (section 18j (1) UStG). |
How deregistration works in the portal and what applies afterwards is in Deregister from the OSS. Important before you leave: if you are established only in Germany and your distance sales to consumers in other EU countries, together with telecommunications, broadcasting and electronic services to consumers there, did not exceed 10,000 euro in the previous year and do not exceed it in the current year, they count as supplied in Germany (section 3c (4) UStG). This does not apply if you waived this rule; the waiver binds you for at least two calendar years. Otherwise, after leaving you must register directly in the countries of consumption (EU threshold of 10,000 euro).
How VAT GPT helps
- You upload your Amazon and eBay reports for the quarter.
- VAT GPT breaks the OSS sales down by country. If you have none in the period, the OSS dialog shows "No OSS transactions for this period."
- Sending the OSS return is a Pro feature. You register and deregister for the OSS yourself in the BZStOnline portal.
There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
Do I pay anything if I sold nothing? No. With a nil return the tax due is zero.
Is it enough that I only sold within Germany this quarter? No. The return concerns your participation in the OSS, not where you sold.
Does the nil return also cover the VAT advance return? No, that is a separate procedure with its own deadlines: Zero VAT return.
Where are the deadlines? End of the month after the quarter; all dates are in How often do I file the OSS return?.